Exercise 1-2 Classifying Manufacturing Costs The PC Works assembles custom computers from components supplied by various manufacturers. The company is very small and its assembly shop and retail sales are housed in a single facility in a Redmond, Washington, industrial park. Listed below are some of the costs the company incurs. For each cost shown below, indicate whether it would most likely be classified as either a: a direct material b direct labor c manufacturing overhead d selling expense e administrative expense 1 The cost of a hard drive installed in a computer. 2 The cost of advertising in the Puget Sound Computer User newspaper. 3 The wages of employees who assemble computers from components. 4 Sales commissions paid to the company's salespeople. 5 The salary of the assembly shop's supervisor. 6 The salary of the company's accountant. 7 Depreciation on equipment used to test assembled computers before release to customers. 8 Rent on the facility in the industrial park. Enter the letter \begin{tabular}{|l|} \hlineA \\ \hlineD \\ \hlineB \\ \hlineD \\ \hline \\ \hline \\ \hline \end{tabular}